In the transfer of second-hand houses, gift and inheritance are two common ways, but they are also different. House donation can happen at any time, and inheritance only happens after the death of the property owner. Housing donation is realized by the way of gift contract. Inheritance can be testamentary inheritance or legal inheritance, and there is no contract. From the perspective of taxation, there are three kinds of taxes on the transfer of second-hand houses, namely individual tax, individual tax and deed tax. In fact, the cost of inheritance transfer is low, and the main cost is the notarization of inheritance rights. Compared with buying, selling and giving, there is no business tax, individual tax and deed tax on inheritance transfer. The heir shall notarize and rename the inheritance right with the certificate of inheritance to the Housing Authority. In practice, because the inheritance can only be transferred after the death of the decedent, there are fewer people in this way. Housing gifts are divided into immediate family members and non-immediate family members. The direct family cost is only deed tax; There are three gift costs for non-lineal relatives, of which deed tax and tax are calculated in exactly the same way as buying and selling, and the individual tax is 20% of the total.